Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined the following deficiencies and additions to tax in petitioner's Federal income taxes for the calendar years 1966 through 1970:
Additions to Tax Year Deficiency § 6651(a)1 § 6653(a) 1966 ...... $ 866.00 $ 216.50 $ 43.30 1967 ...... 866.00 216.50 ...
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